M/s. Baroda Medicare Private Limited

GUJARAT APPELLATE AUTHORITY FOR ADVANCE RULING GOODS AND SERVICES TAX A/5, RAJYA KAR BHAVAN, ASHRAM ROAD, AHMEDABAD – 380 009.

ADVANCE RULING(APPEAL) NO. GUJ/GAAAR/APPEAL/2022/09 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2021/AR/02)

Date : 23.05.2022

Name and address of the appellant	:	Baroda Medicare Private Limited, Sunshine Global Hospital, 285/1, Plot No. 3, Manjalpur, Vadodara – 390 011.
GSTIN of the appellant	:	24AADCB2295A1Z7
Advance Ruling No. and Date	:	GUJ/GAAR/R/106/2020 dated 30.12.2020
Date of appeal	:	04.2.2021
Date of Personal Hearing	:	20.07.2021/ 22.03.22
Present for the appellant	:	Shri Dhruvank Parikh, CA

The appellant, M/s. Baroda Medicare Private Limited is running 3 multispecialty hospitals under the Brand name ‘Sunshine Global Hospitals’ at Manjalpur, Vadodara and Surat.

1. The appellant filed an application for advance ruling before the Gujarat Authority for Advance Ruling (herein after referred to as the ‘GAAR’), wherein it raised the following questions for advance ruling –

• (i) Whether the supply of medicines, surgical items, implants, consumables and other allied services & items provided by the hospital through their hospital in-house pharmacy, as well as food, room rent, other services to the in-patients, is part of composite supply of health care treatment; and hence not taxable under CGST / SGST ?